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面对超越警戒线的我国社会贫富差距的现实,发挥间接税调节收入分配的作用既可弥补直接税调控不足的缺陷,也完善了间接税自身的功能.本文提出的具体改革思路是:通过全面降低增值税税率,对微、小型企业实行增值税、营业税的税收优惠以实现减轻低收入阶层税收负担的目的,通过调整消费税的征税范围和税率增加高收入阶层的税收负担和减轻低收入阶层的税收负担.“,”Against the backdrop of expanding gap between the rich and the poor exceeding the warning limit in China, exerting the function of indirect tax on regulating income distribution can not only make up for the defect of direct tax in lacking regulation, but also improve the function of indirect tax itself.This paper presents such concrete train of thoughts on tax reform:lowering VAT rates comprehensively and implementing tax preference of value-added tax and business tax to micro and small-sized enterprises to reduce tax burden of low-income stratum, and increasing the tax burden of high-income stratum and relieving tax burden of low-income stratum by means of adjusting the tax scope and rate of consumption tax.